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Action

Final Rule.

Summary

The Federal, State, and Puerto Rico tax tables for calculating the relocation income tax (RIT) allowance must be updated yearly to reflect changes in Federal, State, andPuerto Rico income tax brackets and rates. The Federal,State, and Puerto Rico tax tables contained in this rule are for calculating the 2003 RIT allowance to be paid to relocating Federal employees.

Section 5724b of title 5, United States Code, provides for reimbursement of substantially all Federal, State, and local income taxes incurred by a transferred Federal employee on taxable moving expense reimbursements. Policies and procedures for the calculation and payment of a RIT allowance are contained in the Federal Travel Regulation (41 CFR part 302-17). TheFederal, State, and Puerto Rico tax tables for calculating RIT allowance payments are updated yearly to reflect changes in Federal, State, and Puerto Rico income tax brackets and rates.

This is not a significant regulatory action and, therefore, was not subject to review under section 6(b) of Executive Order 12866, Regulatory Planning and Review, dated September 30, 1993. This rule is not a major rule under 5 U.S.C. 804.

The Paperwork Reduction Act does not apply because the changes to the FTR do not impose recordkeeping or information collection requirements, or the collection of information from offerors, contractors, or members of the public that require the approval of the Office of Management and Budget under 44 U.S.C. 3501, et seq.

Authority:

Appendix A to Part 302-17—Federal Tax Tables for RIT Allowance Back to Top

Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 2002 Back to Top

The following table is to be used to determine the Federal marginal tax rate for Year 1 for computation of the RIT allowance as prescribed in § 302-17.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 2002.

Marginal tax rate

Single taxpayer

Heads of household

Married filing jointly/qualifying widows widowers

Married filing separately

Percent

Over

But not over

Over

But not over

Over

But not over

Over

But not over

10

$8,137

$14,130

$14,743

$24,811

$20,219

$31,833

$11,770

$16,693

15

14,130

37,040

24,811

53,556

31,833

67,914

16,693

33,839

27

37,040

80,140

53,556

118,624

67,914

139,528

33,839

69,420

30

80,140

158,281

118,624

184,826

139,528

201,236

69,420

105,672

35

158,281

326,339

184,826

337,037

201,236

335,297

105,672

178,317

38.6

326,339

337,037

335,297

178,317

Appendix B to Part 302-17—State Tax Tables For RIT Allowance Back to Top

State Marginal Tax Rates by Earned Income Level—Tax Year 2002 Back to Top

The following table is to be used to determine the State marginal tax rates for calculation of the RIT allowance as prescribed in § 302-17.8(e)(2). This table is to be used for employees who received covered taxable reimbursements during calendar year 2002.

Marginal Tax Rates (Stated in Percents) for the Earned Income Amounts Specified in Each Column 1, 2Back to Top

State (or district)

$20,000-$24,999

$25,000-$49,999

$50,000-$74,999

$75,000 over

1Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45, $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in calculating the RIT allowance.

2If the earned income amount is less than the lowest income bracket shown in this table, the employing agency shall establish an appropriate marginal tax rate as provided in § 302-17.8(e)(2)(ii).

3This rate applies only to those individuals certifying that they will file under a single status within the States where they will pay income taxes. All other taxpayers, regardless of filing status, will use the other rate shown.

4The income tax rate for Rhode Island is 25 percent of Federal income tax liability for all employees. Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided in § 302-17.8(e)(2)(iii).

5The income tax rate for Vermont is 24 percent of Federal income tax liability for all employees. Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided in § 302-17.8(e)(2)(iii).

Alabama

5

5

5

5

Alaska

0

0

0

0

Arizona

2.87

3.2

3.74

5.04

Arkansas

4.5

7

7

7

If single status3

6

7

7

7

California

4

6

8

9.3

If single status3

6

8

9.3

9.3

Colorado

4.63

4.63

4.63

4.63

Connecticut

4.5

4.5

4.5

4.5

Delaware

5.2

5.55

5.95

5.95

District of Columbia

7

9

9

9

Florida

0

0

0

0

Georgia

6

6

6

6

Hawaii

6.4

7.6

8.25

8.25

If single status3

7.6

8.25

8.25

8.25

Idaho

7.4

7.8

7.8

7.8

Illinois

3

3

3

3

Indiana

3.4

3.4

3.4

3.4

Iowa

6.48

7.92

8.98

8.98

If single status3

6.8

7.92

8.98

8.98

Kansas

3.5

6.25

6.45

6.45

If single status3

6.25

6.45

6.45

6.45

Kentucky

6

6

6

6

Louisiana

2

4

4

6

If single status3

4

4

6

6

Maine

4.5

7

8.5

8.5

If single status3

7

8.5

8.5

8.5

Maryland

4.75

4.75

4.75

4.75

Massachusetts

5.3

5.3

5.3

5.3

Michigan

4.1

4.1

4.1

4.1

Minnesota

5.35

7.05

7.05

7.85

If single status3

7.05

7.05

7.85

7.85

Mississippi

5

5

5

5

Missouri

6

6

6

6

Montana

8

9

10

11

Nebraska

3.49

5.01

6.68

6.68

If single status3

5.01

6.68

6.68

6.68

Nevada

0

0

0

0

New Hampshire

0

0

0

0

New Jersey

1.4

1.75

2.45

6.37

If single status3

1.4

3.5

5.525

6.37

New Mexico

3.2

6

7.1

8.2

If single status3

6

7.1

7.9

8.2

New York

4.5

5.9

6.85

6.85

If single status3

5.25

6.85

6.85

6.85

North Carolina

6

7

7

7.75

North Dakota

2.1

3.92

4.34

5.04

If single status3

2.1

3.92

5.04

5.04

Ohio

3.715

4.457

5.201

6.9

Oklahoma

9

10

10

10

If single status3

10

10

10

10

Oregon

9

9

9

9

Pennsylvania

2.8

2.8

2.8

2.8

Rhode Island4

25

25

25

25

South Carolina

7

7

7

7

South Dakota

0

0

0

0

Tennessee

0

0

0

0

Texas

0

0

0

0

Utah

7

7

7

7

Vermont5

24

24

24

24

Virginia

5.75

5.75

5.75

5.75

Washington

0

0

0

0

West Virginia

4

4.5

6

6.5

Wisconsin

6.15

6.5

6.5

6.75

Wyoming

0

0

0

0

Appendix C to Part 302-17—Federal Tax Tables for RIT Allowance—Year 2 Back to Top

Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 2003 Back to Top

The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-17.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2001, or 2002.

Marginal tax rate

Single taxpayer

Heads of household

Married filing jointly/qualifying widows widowers

Married filing separately

Percent

Over

But not over

Over

But not over

Over

But not over

Over

But not over

10

$8,274

$14,314

$15,005

$25,136

$20,977

$32,559

$10,958

$16,536

15

14,314

37,771

25,136

54,712

32,559

69,722

16,536

34,507

27

37,771

81,890

54,712

122,788

69,722

142,842

34,507

70,442

30

81,890

162,802

122,788

193,703

142,842

206,675

70,442

107,631

35

162,802

334,763

193,703

350,138

206,675

343,919

107,631

181,753

38.6

334,763

350,138

343,919

181,753

Appendix D to Part 302-17—Puerto Rico Tax Tables for RIT Allowance Back to Top

Puerto Rico Marginal Tax Rates by Earned Income Level—Tax Year 2002 Back to Top

The following table is to be used to determine the PuertoRico marginal tax rate for computation of the RIT allowance as prescribed in § 302-17.8(e)(4)(i).